DoubleTaxationTaxes on salary: Estonia preliminary data
How much income tax and social contributions are paid on a salary in Estonia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,001 |
|---|---|
| Income tax | €11,141 |
| Employee contributions | €960 |
| Take-home pay | €47,900 |
| Employer contributions and payroll taxes | €20,280 |
| Employer's labour cost | €80,281 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 | €60,000 | €120,000 |
|---|---|---|---|
| Sole proprietor | €9,317 34.5 % | €20,482 37.9 % | €42,812 39.6 % |
| Company | €5,940 22.0 % | €11,880 22.0 % | €23,760 22.0 % |
| Sole proprietor · Ettevõtluskonto (entrepreneur account) | €6,000 22.2 % | above the regime's limit | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Estonia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.000012 EUR (ECB euro reference rate, 2026-01-02) ↗
Sources
- Estonian Tax and Customs Board — Tax rates 2024-2026
- Estonian Tax and Customs Board — Self-employed persons: social tax
- Estonian Tax and Customs Board — Entrepreneur account
- Estonian Tax and Customs Board — Using an entrepreneur account became more favourable (9 Jan 2025)
- OECD Tax Database — Corporate income tax rates (CIT), 2026
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.